Overview 

Contributing funds to the NSTDA Science and Technology
Development Fund allows promoted entities to receive an additional corporate income tax exemption cap equal to 200% of the donated amount, in accordance with the BOI Competitiveness Enhancement Measure (Announcement No. 10/2565).

Privileges Details 

For BOI-promoted enterprises contributing funds to NSTDA,
calculated based on 1–5% of revenue from the first 3 years, additional tax incentives will be granted under the Competitiveness Enhancement Measure.
Investors will receive an additional 200% tax exemption cap and an extension of the corporate income tax exemption period (by 1–5 years, up to a maximum total of 13 years including existing privileges).

Eligibility Criteria 

1. Must be a business entity holding a valid BOI Investment Promotion Certificate.

2. Must have remaining privileges for corporate income tax exemption under the existing promotion certificate—both in terms of time period and remaining cap limit—and complete the donation process before the existing rights expire.

3. For Category B enterprises, the request must be submitted concurrently with the application for investment promotion and completed within 1 year from the date income is first generated.

Download : https://www.nstda.or.th/psr/tei/download.html
Submit & Inquiries : https://www.nstda.or.th/psr/tei/contact.html